2012 (12) TMI 764

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....er of pre-deposit of Rs.98,610/- towards the Input Service Credit. 2. The contention of the Applicant is that they have already paid Rs.1,28,275 /- out of total demand of Rs.11,04,597/- along with the interest, and their challenge to denial of Capital Goods Credit was limited to Rs.9,76,322/- before the learned Commissioner (Appeals) and denial of Capital Goods Credit of Rs.1,28,275/- was not a s....

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....at the finding/direction of the learned Commissioner (Appeals) on this count is outside the scope of the show cause notice. It is also their contention that as per sub-section (5) of Section 85 of the Finance Act, 1994, the provisions of Central Excise Rules with regard to hearing appeal, making order etc. of the Central Excise Act, 1944, have been made applicable to Service Tax. The contention is....

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....2)...................................................................     (3) .................................................................     (4) .................................................................     (5) Subject to the provisions of this Chapter, in hearing the appeals and making orders under this section, the [Commissioner] of ....